Income tax refund: status, delay, TDS refund and 244A interest

To check your income tax refund status, log in to the e-filing portal and go to e-File > Income Tax Returns > View Filed Returns > View Details. The department says refund processing starts only after you e-verify your return, and a refund usually takes 4 to 5 weeks to reach your bank after that. If it is late, check your ITR status, your bank account and any old demand first.

Quick answers

How to check your income tax refund status

After login (for refunds worked out after 31 March 2023):

1. Log in to the e-filing portal (incometax.gov.in).
2. Go to e-File > Income Tax Returns > View Filed Returns.
3. Click View Details for the assessment year you want.
4. The refund details show there.

You need a valid user ID and password, and your PAN must be linked with Aadhaar.

Without login: on the e-filing portal home page, use Know Your Refund Status (under Quick Links). Enter your PAN, the assessment year and a mobile number, then the OTP sent to it. You see a summary of the refund status.

Older refunds: for refunds worked out on or before 31 March 2023, the department's refund page sends you to the TIN refund status page, where you enter your PAN and assessment year.

Your ITR status can also be checked without login, using your acknowledgement number and an OTP on your mobile.

Check your ITR status first

A refund can only move once your return is processed. The portal shows these ITR statuses:

If you verify after 30 days, the date of verification is treated as the date of filing. That can make the return late.

Once the return is processed, you get an intimation under section 143(1) by email showing the refund or demand. Our guide to the 143(1) intimation explains how to read it.

What each refund status means

The department's refund guide lists four refund statuses:

You may also see other wording on the portal or in emails. These labels are not in the department's help pages we read, so here is what they mean in plain words:

• Refund awaited or Processed with refund due: your return is processed and a refund is due, but the money has not reached your bank yet.
• Sent to the refund banker: the TIN refund page describes a "Refund Banker" scheme, under which refunds worked out on processing are sent to State Bank of India, which then credits them to your account.

How long does an income tax refund take?

The department says refund processing starts only after you e-verify the return, and that it usually takes 4 to 5 weeks for the refund to reach your bank after that.

Two dates matter:

• E-verification: within 30 days of filing.
• Processing: the law gives the department up to nine months from the end of the financial year in which you filed to send the 143(1) intimation. For a return filed in July 2026, that is 31 December 2027.

So 4 to 5 weeks is what the department says is usual, not a legal deadline.

Why is my income tax refund delayed?

Check these one by one. Each comes from the department's own pages or the law:

1. You have not e-verified the return. Processing starts only after verification.
2. The return is not processed yet. Check the ITR status.
3. The bank account is not pre-validated. Only a validated account can receive a refund.
4. The name on your bank account does not match your PAN, the IFSC is wrong, or the account is closed. The refund fails.
5. Your PAN is not linked with Aadhaar. The portal warns you and the refund fails.
6. The refund was adjusted against an old demand under section 245 (see below).
7. The department proposed a change to your return under section 143(1)(a), because it differs from data the department holds. You get 30 days from the date of issue to respond.
8. The return is marked defective under section 139(9), or sent to the Assessing Officer.
9. An assessment or reassessment is pending. Section 245(2) lets the officer, with approval and for reasons in writing, hold the refund until up to 60 days after that assessment is made.

If your refund came out lower than you claimed because TDS was not counted, you can ask for rectification with the request type Tax Credit Mismatch Correction (Services > Rectification). This has to be done within 4 years from the end of the financial year in which the intimation was passed. Check your TDS in your Annual Information Statement (AIS) too.

Restricted refund in ITR: what it means and how to fix it

"Restricted refund" is a status that can show against a bank account on the portal. It is not explained in the department's help pages we read. Four tax guides we checked agree it appears when the name on your bank account does not match the name on your PAN. They also link it to a PAN that is not linked with the bank, or a wrong IFSC.

To fix it:

1. Match the names. Update the name with your bank (through KYC), or on your PAN, so both read the same.
2. Make sure your PAN is linked with the bank account. The portal validates only an active account linked with your PAN.
3. Re-validate the account. Open My Bank Account on the portal. A failed account shows under Failed Bank Accounts with a Re-Validate option. The department says the status updates within 10 to 12 working days.
4. Nominate it for refund. Turn on Nominate for Refund for that account. You can nominate more than one validated account.
5. If a refund has already failed, raise a refund reissue request (next section).

To add a new account, use Add Bank Account, enter the account number, type and IFSC, then Proceed to E-Verify.

Refund failed: how to request a refund reissue

If your refund status shows Failed, first fix the reason (bank validation, name, IFSC, closed account or PAN-Aadhaar link). Then:

1. Log in to the e-filing portal.
2. Go to Services > Refund Reissue.
3. Click Create Refund Reissue Request.
4. Select the record and click Continue.
5. Select a validated bank account and click Proceed to Verification.
6. Verify with Aadhaar OTP, a digital signature certificate (DSC) or an electronic verification code (EVC).

You can track the request under View Refund Reissue Request. The department's guide gives no time for a reissued refund.

Refund adjusted against an old demand (section 245)

Under section 245, the department can use your refund to clear tax it says you still owe. It must first send you an intimation in writing. After an adjustment, your refund shows as Partially Adjusted or Fully Adjusted.

If the old demand is wrong or already paid, say so on the portal under Pending Actions > Response to Outstanding Demand. You can agree the demand is right, show it is already paid, or disagree with reasons. Our 143(1) intimation guide explains the 245 intimation in more detail.

Interest on income tax refund (section 244A)

The department pays simple interest of 0.5% for every month or part of a month on a refund, under section 244A.

• No interest if the refund is less than 10% of the tax worked out under section 143(1).
• Delays caused by you are taken out of the interest period.

Worked example 1 (on time). Your tax for AY 2026-27 is ₹60,000 and your TDS is ₹80,000, so your refund is ₹20,000. That is more than 10% of your tax. You filed on 25 July 2026, before the due date, and the refund is granted on 12 October 2026. Interest runs from 1 April to 12 October 2026: April to September is 6 months, and part of October counts as a full month, so 7 months. Interest = ₹20,000 × 0.5% × 7 = ₹700.

Worked example 2 (late return). Same refund, but you filed late on 5 October 2026 and the refund is granted on 12 December 2026. Interest runs from 5 October: 3 months or part months. Interest = ₹20,000 × 0.5% × 3 = ₹300.

Worked example 3 (under 10%). Your tax is ₹60,000 and your refund is ₹5,000. That is about 8.3% of your tax, so no interest is paid.

Is interest on refund taxable? The ITR form has a separate line for interest "From Income-tax Refund" under income from other sources. So you show it in your return for the year you receive it, and it is taxed as income from other sources.

How to claim a TDS refund

If the TDS, TCS or advance tax you paid is more than your tax for the year, you get the extra back as a refund. The only way to claim it is to file your income tax return within the time the law allows.

1. Check your TDS. Look at your Form 16 and your AIS on the portal. Give feedback in the AIS if an entry is wrong.
2. File your return for the year and claim the TDS shown. Our step-by-step ITR filing guide walks you through it.
3. E-verify within 30 days.
4. Track the refund as shown above.

Missed the due date? For AY 2026-27 you can still file a belated return and claim the refund until 31 December 2026. Interest then runs from the date you file. See our belated return guide.

Missed 31 December too? If you filed no return for AY 2026-27 by then, an updated return (ITR-U) will not help: it cannot claim or increase a refund. See our updated return guide. The remaining route is an application for condonation of delay under section 119(2)(b). Under CBDT Circular 11/2024, it must be made within five years from the end of the assessment year, showing a reasonable cause and genuine hardship.

Refund still not received? What to do

1. Check the ITR status and the refund status (see above).
2. Check your bank account under My Bank Account: validated, linked with PAN, name matching, nominated for refund.
3. Check your PAN is linked with Aadhaar.
4. If the refund failed, raise a refund reissue request.
5. If it was adjusted and you disagree, respond under Response to Outstanding Demand.
6. Raise a grievance. Log in and go to Grievances > Submit Grievance. Under CPC-ITR there is a Refund category, and under the Assessing Officer there is Refund not received. You can track it with the grievance acknowledgement number.
7. Call the department's helpline. As listed on its contact page on 30 September 2026, the e-filing and CPC helpline for intimation, rectification and refund is 1800 103 0025 or 1800 419 0025 (also +91-80-46122000 and +91-80-61464700), 8 am to 8 pm, Monday to Friday.

Which law applies?

Refunds for AY 2026-27 and earlier years are handled under the Income-tax Act, 1961, even after the new Act came into force on 1 April 2026. That is why this page uses sections 244A and 245. Returns for tax year 2026-27 onwards fall under the Income-tax Act, 2025 and its own section numbers.

Need help with a stuck refund?

We help with refund problems: a failed refund and reissue request, a restricted refund, a refund that has not arrived, and a refund adjusted against an old demand.

• Refund adjusted against an old demand you think is wrong: our income tax notice reply service handles section 245 intimations under the Simple notice plan, from ₹799 + GST. If FilingSetu filed the return, a Simple or Correction notice on that return is free. A chartered accountant checks every reply before it is submitted.
• Free consultation, and a named manager for your case.

If you have not filed yet, see our ITR filing page. A chartered accountant checks every return before filing, and help with e-verification is included.

Frequently asked questions